Civic Intelligence

Drum Point Property Owners Association Inc

EIN 52-1361680 • 501(c)4 • Lusby, MD

Profile

HOMEOWNERS ASSOCIATION

401 Lake DriveLusby, MD 20657

www.dppoa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.38x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.45x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2014

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$572,941

Down $85,142 (-13%) from 2024

Liabilities

Up

$220,499

Up $25,542 (+13%) from 2024

Net Assets

Down

$352,442

Down $110,684 (-24%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin13th percentile

Revenue

Down

$493,729

Down $114,801 (-19%) from 2024

Expenses

Down

$604,413

Down $32,504 (-5.1%) from 2024

Net Income

Down

-$110,684

Down $82,297 (-290%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $335,387Liabilities 2011: $51,5842011Assets 2012: $323,570Liabilities 2012: $46,8472012Assets 2013: $319,564Liabilities 2013: $23,000Net Assets 2013: $296,5642013Assets 2014: $309,326Liabilities 2014: $24,750Net Assets 2014: $284,5762014Assets 2015: $433,966Liabilities 2015: $160,115Net Assets 2015: $273,8512015Assets 2016: $644,638Liabilities 2016: $218,545Net Assets 2016: $426,0932016Assets 2017: $668,075Liabilities 2017: $198,258Net Assets 2017: $469,8172017Assets 2018: $731,429Liabilities 2018: $220,362Net Assets 2018: $511,0672018Assets 2019: $724,347Liabilities 2019: $229,678Net Assets 2019: $494,6692019Assets 2020: $736,655Liabilities 2020: $204,785Net Assets 2020: $531,8702020Assets 2021: $711,332Liabilities 2021: $222,794Net Assets 2021: $488,5382021Assets 2022: $653,551Liabilities 2022: $210,236Net Assets 2022: $443,3152022Assets 2023: $940,849Liabilities 2023: $449,336Net Assets 2023: $491,5132023Assets 2024: $658,083Liabilities 2024: $194,957Net Assets 2024: $463,1262024Assets 2025: $572,941Liabilities 2025: $220,499Net Assets 2025: $352,4422025

Highlighted filing

2025

Assets$572,941
Liabilities$220,499
Net Assets$352,442
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $55,966Expenses 2011: $55,044Net Income 2011: $9222011Revenue 2012: $60,832Expenses 2012: $67,912Net Income 2012: -$7,0802012Revenue 2013: $66,535Expenses 2013: $46,694Net Income 2013: $19,8412013Revenue 2014: $48,901Expenses 2014: $60,889Net Income 2014: -$11,9882014Revenue 2015: $55,552Expenses 2015: $66,277Net Income 2015: -$10,7252015Revenue 2016: $227,902Expenses 2016: $75,660Net Income 2016: $152,2422016Revenue 2017: $220,108Expenses 2017: $176,384Net Income 2017: $43,7242017Revenue 2018: $370,859Expenses 2018: $329,609Net Income 2018: $41,2502018Revenue 2019: $345,818Expenses 2019: $362,216Net Income 2019: -$16,3982019Revenue 2020: $372,675Expenses 2020: $335,474Net Income 2020: $37,2012020Revenue 2021: $464,812Expenses 2021: $508,144Net Income 2021: -$43,3322021Revenue 2022: $401,319Expenses 2022: $446,542Net Income 2022: -$45,2232022Revenue 2023: $473,181Expenses 2023: $424,983Net Income 2023: $48,1982023Revenue 2024: $608,530Expenses 2024: $636,917Net Income 2024: -$28,3872024Revenue 2025: $493,729Expenses 2025: $604,413Net Income 2025: -$110,6842025

Highlighted filing

2025

Revenue$493,729
Expenses$604,413
Net Income-$110,684
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$572,941
Liabilities
$220,499
Net assets
$352,442
Revenue
$493,729
Expenses
$604,413
Net income
-$110,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.73$2.20$3.52$4.94$6.04$1.11
2024Detailed filing. Detailed filing data is available for this year.$6.58$1.95$4.63$6.09$6.37$0.28
2023Detailed filing. Detailed filing data is available for this year.$9.41$4.49$4.92$4.73$4.25$0.48
2022Detailed filing. Detailed filing data is available for this year.$6.54$2.10$4.43$4.01$4.47$0.45
2021Detailed filing. Detailed filing data is available for this year.$7.11$2.23$4.89$4.65$5.08$0.43
2020Detailed filing. Detailed filing data is available for this year.$7.37$2.05$5.32$3.73$3.35$0.37
2019Detailed filing. Detailed filing data is available for this year.$7.24$2.30$4.95$3.46$3.62$0.16
2018Detailed filing. Detailed filing data is available for this year.$7.31$2.20$5.11$3.71$3.30$0.41
2017Detailed filing. Detailed filing data is available for this year.$6.68$1.98$4.70$2.20$1.76$0.44
2016Detailed filing. Detailed filing data is available for this year.$6.45$2.19$4.26$2.28$0.76$1.52
2015Detailed filing. Detailed filing data is available for this year.$4.34$1.60$2.74$0.56$0.66$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.25$2.85$0.49$0.61$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.23$2.97$0.67$0.47$0.20
2012Summary only. Only limited summary data is available for this year.$3.24$0.47$0.61$0.68$0.07
2011Summary only. Only limited summary data is available for this year.$3.35$0.52$0.56$0.55$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$493,729
Mission and Program Overview

Mission

Promote the general welfare of the property owners and protect the environmental conditions within the drum point subdivision.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$428,610$343,715▼ $84,895
Land, Buildings, and Equipment, Net$136,675$134,164▼ $2,511
Accounts Receivable$90,081$94,061▲ $3,980
Total Assets$658,083$572,941▼ $85,142
Other Assets Total$2,717$1,001▼ $1,716
Liabilities
Deferred Revenue$176,490$202,638▲ $26,148
Other Liabilities$17,717$13,501▼ $4,216
Accounts Payable and Accrued Expenses$750$4,360▲ $3,610
Total Liabilities$194,957$220,499▲ $25,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$463,126$352,442▼ $110,684
Total Net Assets Fund Balance$463,126$352,442▼ $110,684
Total Liabilities and Net Assets / Fund Balance$658,083$572,941▼ $85,142

Asset Categories

AssetBook ValueDepreciationBasis
Land$91,320-$91,320
Buildings$38,547$42,633$81,180
Equipment$4,297$6,123$10,420
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Anthony SpakauskasPresident
Michael SnappVice President
Adrian StantonDirector
Allen FineDirector
Ginny RiceDirector
John LathamDirector
Susan RorkDirector
Bonnie BladesSecretary
John AndreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$493,442
Investment Income
$125
Other Revenue
$162
Change in Net Assets
$-110,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$493,729
Total Revenue per Audited Statements
$493,729
Total Revenue per Form 990
$493,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$517,415
Salaries, Compensation, and Employee Benefits$86,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,298$8,700-$86,998
Office Expenses$6,397$8,175-$14,572
Other Expenses$2,839$8,861-$11,700
Occupancy$7,077--$7,077
Fees for Services Accounting-$6,233-$6,233
Insurance$3,152$2,975-$6,127
Depreciation Depletion$2,260$251-$2,511
Fees for Services Legal-$240-$240
Total Functional Expenses$568,978$35,435$0$604,413

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$604,413
Total Expenses per Audited Statements$604,413
Total Expenses per Form 990$604,413
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$12,500
Road Bonds Payable$1,001
Lease Obligations-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the association manager, treasurer, and president before the return is filed.”

Form 990, Part VI, Section B, Line 12C

“The board members sign a confidentiality statement and standards of conducts agreement.”

Form 990, Part VI, Section B, Line 19

“The governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Drum Point Property Association Inc
EIN
52-1361680
Phone
4103266148
Address
401 LAKE DRIVE, Lusby, MD 20657

Signing Officer

Name
Michael Snapp
Title
Vice President
Phone
4103266148
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Spakauskas
Formed
1972
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
Alta CPA Group
Address
59 Franklin St 2nd Floor, Annapolis, MD 21401
Preparer
Jeffrey Griffith
Phone
4103495101
Supplemental Narrative

Financial Statement Notes

X 2

“The association is exempt from federal income taxes under section 501c4 of the internal revenue code, except on net income, if any, from unrelated busines activities, and is classified as an organization that is not a private foundation. The associations informational return is subject to examination by the internal revenue service and the state of maryland, generally for the three years after it is filed.”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc1ROAD FEES
IRS990/ProgramServiceRevenueGrp/Desc2SHUR FUNDS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C4 OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME, IF ANY, FROM UNRELATED BUSINES ACTIVITIES, AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ASSOCIATIONS INFORMATIONAL RETURN IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE STATE OF MARYLAND, GENERALLY FOR THE THREE YEARS AFTER IT IS FILED.
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IRS990ScheduleD/TotalLiabilityAmt013501
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE ASSOCIATION MANAGER, TREASURER, AND PRESIDENT BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS SIGN A CONFIDENTIALITY STATEMENT AND STANDARDS OF CONDUCTS AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 19
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0194957
IRS990/TotalLiabilitiesEOYAmt0220499
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IRS990/TotalProgramServiceExpensesAmt0568978
IRS990/TotalProgramServiceRevenueAmt0493442
IRS990/TotalRevenueGrp/ExclusionAmt0125
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0493729
IRS990/TotalVolunteersCnt09
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IRS990/TravelGrp/TotalAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 LAKE DRIVE
IRS990/USAddress/CityNm0LUSBY
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020657
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IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.DPPOA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SNAPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04103266148
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DRUM POINT PROPERTY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0DRUM
ReturnHeader/Filer/EIN0521361680
ReturnHeader/Filer/PhoneNum04103266148
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 LAKE DRIVE
ReturnHeader/Filer/USAddress/CityNm0Lusby
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020657
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821650312
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alta CPA Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt059 Franklin St 2nd Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Annapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021401
ReturnHeader/PreparerPersonGrp/PhoneNum04103495101
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey Griffith
ReturnHeader/ReturnTs02025-11-14T12:05:54-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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